S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7503
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             November 5, 2021
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to authorize Alyssa and Adam Borg to file a late application  for
   a STAR real property tax exemption
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any provision of the real property tax law,
 or any rule or regulation adopted pursuant thereto, the assessor of  the
 county  of  Nassau,  is hereby authorized to accept from Alyssa and Adam
 Borg, an application for a school tax relief (STAR)  exemption  pursuant
 to  section 425 of the real property tax law for the 2015-2016 tax roll.
 If accepted, such application shall  be  reviewed  as  if  it  had  been
 received  on  or before the applicable deadline for filing such applica-
 tions established for such roll. If satisfied that Alyssa and Adam  Borg
 would otherwise be entitled to such an exemption had the application for
 exemption been filed by the applicable deadline, the assessor, may grant
 exemption from applicable taxation by making any appropriate corrections
 to  the  subject  roll.  If  an  exemption  is granted subsequent to the
 payment of any subject tax, the governing body or tax department may, in
 its sole discretion, provide for the refund  of  those  taxes  paid  and
 cancel taxes, fines, penalties or interest remaining unpaid.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13326-01-1